Section 30A(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)[ Notwithstanding anything contained in this Act, where a dealer who is permitted to pay tax under section 5C has caused entry of goods into local area for use, sale or consumption therein and has not paid tax on such goods under that section up to the date of commencement of the Karnataka Tax on Entry of Goods (Third Amendment) Act, 1993 shall pay tax under section 3 at the rates prevailing on the date immediately prior to the date of such commencement.] [Inserted by Act 14 of 1994 w.e.f. 1.4.1994]
